Professional Documents
Culture Documents
S1 Accounting Program
Faculty of Economic and Business, Universitas Sebelas Maret (FEB UNS)
Course Name
Course Code
Semester
Total Credit
Instructor
Day
Sesion
Time
Room
Kelas A
Kelas B
Kelas C
Rabu
Kamis
Kamis
Sesi 7 9
Sesi 4 6
Sesi 7 9
2204
2204
2203
Meetin
g
Discussion
Reference
Understanding Strategies
Ch 2 and Ch 3
Ch 4
Profit Centers
Ch 5
Transfer pricing
Ch 6
Ch 7
Syllabus and Ch 1
Learning outcome
Basic Concepts
Boundaries of Management Controls
Road Map for the Reader
Goals
The Concepts of Strategies
Corporate-Level Strategy
Business-Unit Strategies Behavior in Organizations
Goal Congruence
Informal Factor that Influence Goal Congruence
The Formal Control Systems
Types of Organizations
Functions of the Controller
Responsibility Centers
Revenue Centers
Expense Centers
Administrative and Support Centers
Research and Development Centers
Marketing Centers
General Considerations
Business Units as Profit Centers
Other Profit Centers
Measuring Profitability
Objectives of Transfer Prices
Transfer Pricing Methods
Pricing Corporate Service
Administration of Transfer Prices
Structure of the Analysis
Measuring Assets Employed
EVA versus ROI
Additional Considerations in Evaluating Managers
Strategic Planning
Ch 8
MID TEST
10
Budget Preparation
Ch 9
Ch 10
11 Performance Measurement
Ch 11
12
Management Compensation
Ch 12 and Ch 13
13
Service Organization
Ch 14
- Nonprofit Organizations
14
Multinational organization
Ch 15
- Cultural Differences
- Transfer Pricing
- Exchange Rate
15
Review
FINAL TEST
G. Refecence:
1. Main Reference:
Anthony, R.A. and Govindarajan, V. 2010. Management Control Systems, 9 thEdition. NewYork: McGraw Hill.
2. Supporting Reference:
a.